NJCPA IssuesWatch Podcast

When a Florida bill to dismantle its professional licensing boards was narrowly defeated, the CPA profession faced immediate political fallout — and Florida isn’t the only state considering deregulation. James Cox, vice president of state advocacy at the AICPA, breaks down the growing national push toward occupational licensing reform. He explores what happened in Florida, how deregulation threatens state boards of accountancy, the potential risks to public protection and business stability, and why New Jersey CPAs should care about what’s unfolding across the country.

Topics discussed:

• What “occupational licensing reform” and “deregulation” mean
• Deregulation proposals across the country
• What happened in Florida
• Distinguishing between reasonable efforts to modernize CPA licensure and those that could weaken standards
• The role that state boards of accountancy play
• Risks to businesses, government entities and individual consumers
• Why New Jersey CPAs should be concerned
• Other big issues impacting CPAs: CPA licensure pathway, tax on professional services, AI regulation

Resources:

• AICPA advocacy
• NJCPA Legislative Action Center
• Connect with James
• Watch all IssuesWatch Podcast episodes

Understand the AICPA Auditing Standards Board’s new standard that enhances and clarifies auditor responsibilities relating to fraud or suspected fraud in a financial statement audit.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• ASB approves standard on auditors’ responsibilities relating to fraud
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group

This episode features Kevin Bordner, CPA, director of corporate accounting at Corcentric, and Michael Rodrigues, CPA, senior vice president and CFO at Delta Dental of New Jersey. Kevin and Mike trace their journeys from accounting majors to industry leaders, discussing the moments that sparked their careers and the game-changing soft skills and daily routines that boost their day-to-day productivity. They also weigh in on some age-old Jersey debates: pork roll vs. Taylor ham, Yankees vs. Phillies and oceans vs. mountains.

Topics discussed:

• What influenced Kevin’s decision to major in accounting
• Mike’s first accounting jobs
• The top soft skill that has advanced Kevin’s career
• The habit that maximizes Mike’s productivity
• Kevin’s advice for future CPAs
• What Mike wants his biggest professional contribution to be
• Lightening round!

Resources:

• Connect with Kevin
• Connect with Mike
• Watch all IssuesWatch Podcast episodes

We’re taking a look at the new risk-based approach to planning and performing a group audit that’s prescribed in Statement on Auditing Standards (SAS) 149. The new standard is effective for audits of group financial statements for periods ending on or after Dec. 15, 2026.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• SAS 149 is coming: What audit teams need to know
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group

The accounting profession is constantly strategizing on how to attract young talent — but how often do we listen directly to the students themselves? In this episode, hear from Emily Slocum, a Randolph High School student dual-enrolled at County College of Morris, who recently completed an accounting internship. Emily shares her unique perspective on what first sparked her interest in the profession, common misconceptions among her peers and how AI tools are actively shaping how her generation learns and views entry-level work.

Topics discussed:

• What made Emily interested in accounting
• Why she chose the dual-enrollment path
• 4How her accounting classes differ from her other classes
• What surprised Emily during her summer internship at an accounting firm
• Students’ misconceptions about accounting
• The parts of accounting and appeal most to Emily
• How her friends and family feel about her pursuing accounting
• Messages about the profession that resonate with students
• How AI is being used in the classroom
• Skills young professionals need
• What firms can do to make internships more meaningful
• Emily’s advice for reaching high school students

Resources:

• Resources for accounting students
• Resources for early-career professionals
• Watch all IssuesWatch Podcast episodes

We’re exploring how artificial intelligence (AI) can transform accounting and auditing work.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• What CPA.com’s CEO sees next for AI, tax, and the profession
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group

What happens when two future leaders start their accounting careers at the exact same firm just three days apart? Emerging leaders Matthew Mojica, CPA, and Katilin Vinch, CPA, sat down while they were at the NJCPA Convention & Expo to share real-talk insights on how they survived their first busy season, the number-one soft skill Kait credits for her success, Matt’s candid advice for anyone thinking about entering the profession, and more. Plus, find out how Matt weighs in on pineapple on pizza, whether Kait is a planner or goes with the flow, and other fun facts.

Topics discussed:

• Kait’s favorite memory from her first year in public accounting
• Matt’s favorite memory from his first year in public accounting
• The non-technical skill Kait thinks is most important for new accountants
• Matt’s “elevator pitch” for someone looking to become a CPA
• What Kait would be if she wasn’t a CPA
• The first move Matt would make if he restarted his accounting career
• How they’ve both benefited from the NJCPA Emerging Leaders Council
• Lightening round!

Resources:

• Connect with Matt
• Connect with Kait
• Watch all IssuesWatch Podcast episodes

This episode discusses best practices for using artificial intelligence (AI) for accounting and auditing purposes by using the STAR framework: Situation, Task, Appearance and Refine.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• Writing an effective AI prompt for an audit
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group

New Jersey’s tax environment is always a hot topic, but how are state tax competitiveness rankings actually determined? Janelle Fritts, senior policy analyst at the Tax Foundation, breaks down the principles of sound tax policy, outlines where New Jersey ranks across key tax categories compared to neighboring states and shares practical, realistic steps lawmakers can take to improve the state's tax competitiveness.

Topics discussed:

• What the Tax Foundation is and what it does
• The Foundation’s principles of sound tax policy
• How the Foundation determines a state’s tax competitiveness
• Where New Jersey ranks in key tax categories
• How New Jersey lawmakers could improve the state’s ranking
• Sales tax on professional services
• Tax Foundation resources

Resources:

• Tax Foundation – 2026 State Tax Competitiveness Index
• Tax Foundation – Taxes in New Jersey
• Connect with Janelle
• Watch all IssuesWatch Podcast episodes

Consistency is key. This episode covers three new developments all seeking to create consistence in accounting and auditing regulations.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• June 2026 Accounting & Auditing Update
• 2026 Proposed Changes to the Uniform Guidance
• PEEC seeks input on proposed revisions to ‘public interest entity’ definition
• Office of Professional Responsibility and Circular 230
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group